EX-15 12 exhibit156.htm

Exhibit 15

Exhibit 15.6

CONSENT OF INDEPENDENT AUDITORS

We consent to the incorporation by reference in the Registration Statements on Form S-8 (File Nos. 333-13270, 333-11220, 333-1946, 333-10794, 333-113552 and 333-132221) of Magic Software Enterprises Ltd., of our report dated March 30, 2006, with respect to the financial statements of Magic (Onyx) Magyarország Szoftverház Kft. as of December 31, 2005, which report appears in the Annual Report on Form 20-F of Magic Software Enterprises Ltd. for the year ended December 31, 2005.

/s/ Mária Négyessy

Mária Négyeffy

Registered Auditors

April 4, 2006